Court Rules Refund of NCCD and Education Cesses Unjustified Due to Exemption Notification's Omission of Finance Act, 2001.

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....Area based exemption - Recovery of refund of Refund of NCCD - The duty on NCCD, education cess and secondary and higher education cess are in the nature of additional excise duty and it would not mean that exemption notification dated 9.9.2003 covers them particularly when there is no reference to the notification issued under the Finance Act, 2001.....